https://www.taxtmi.com/caselaws?id=770053 The Tribunal found that rejection of registration and cancellation of provisional registration had been made on an incomplete factual record, with the Commissioner focusing on unexplained advances and a reclassified loan without adequate verification of the supporting material. It noted the assessee's case that the amounts were reflected in the books, routed through banking channels, and connected to a pending application before the Charity Commissioner. As the relevant facts and documentary evidence had not been fully examined, the matter was remanded for fresh adjudication, with one final opportunity to furnish the requisite details. The impugned rejection was therefore not sustained on the existing record. en-us Fri, 21 Mar 2025 00:00:00 +0530 Sat, 03 May 2025 13:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770053 The Tribunal found that rejection of registration and cancellation of provisional registration had been made on an incomplete factual record, with the Commissioner focusing on unexplained advances and a reclassified loan without adequate verification of the supporting material. It noted the assessee's case that the amounts were reflected in the books, routed through banking channels, and connected to a pending application before the Charity Commissioner. As the relevant facts and documentary evidence had not been fully examined, the matter was remanded for fresh adjudication, with one final opportunity to furnish the requisite details. The impugned rejection was therefore not sustained on the existing record. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770053